Abstract

In the present article the authors analyse issues in regard to obligation of keeping professional secrecy by agents in the context of report duties implemented with Directive 2018/822 of 25 May 2018. The Act was one of the greatest changes in regard to tax law in recent years. From the very beginning, regulations implementing duties concerning tax schemes raised many doubts, especially in regard to the possibility of violating professional secrecy by agents of taxpayers. Until now, the broadest repercussion of the abovementioned objections is the motion filed to the Constitutional Tribunal by the National Chamber of Tax Advisers that questions the legality of provisions of chapter 11a of tax ordinance in regard to MDR. However, the Polish professional self-government of tax advisers is not the only entity which raised doubts in this matter. Similar controversies were formulated by the French and Belgian authorities in prejudicial questions to the CJEU.